Healthcare is Human Act of 2026

This bill would create a federal income tax credit for licensed or certified health professionals who provide health care services at Veterans Affairs medical facilities or at Medicare- or Medicaid-enrolled providers located in health professional shortage areas. The credit would be $300, $400, or $500 for each month, depending on how many hours of qualifying services the person provides that month. To qualify, a person must work at least 80 hours in each of 8 months during the year, and the credit would not be available to individuals with modified adjusted gross income above $400,000 for joint returns or $200,000 for other filers. The credit would apply to tax years 2026 through 2030. The Government Accountability Office would report to Congress by June 30, 2030 on the credit's effects on staff retention and care.

Full text and official record on Congress.gov

Sponsors

• Claudia Tenney Republican sponsor
• 4 cosponsors